CMA Final Strategic Cost Management – Decision making Study Material 2019 pdf – Free Download ICMAI Paper 15 in PDF

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Free Download CMA Final Strategic Cost Management – Decision making Study Material pdf for June 2019 & December 2019 exams. Strategic Cost Management – Decision making subject is paper 15 in CMA Final examination and one the subject in CMA. CMA Final is Final stage in revised CMA Course. We’ve given Revised Syllabus 2016 CMA Final Strategic Cost Management – Decision making Material by chapter-wise. You can download CMA Inter Paper 15 study material in pdf format by unitwise & chapterwise in PDF Format. ICMAI has released CMA Inter Paper 15 Strategic Cost Management – Decision making study material for CMA Syllabus 2016 students officially in www.icmai.in website also.

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Download CMA Final Strategic Cost Management – Decision making Study Material 2019

Strategic Cost Management – Decision making is one of the subject in ICWAI Final Course. Strategic Cost Management – Decision making Paper 15 Study Material 2019 is mentioned below :

About Material

  • Given Study material is applicable for June 2019 & December 2019
  • Name of the Text Book : Strategic Cost Management – Decision making
  • Paper No – PAPER 15
  • Author : ICMAI
  • No of Pages :364
  • Edition : May 2018

CMA Final Paper 15 Study Material – Syllabus 2016

(Strategic Cost Management – Decision Making)

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CMA Final Study Material 2019 – All Subjects (Revised)

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List of Chapters in CMA Final Paper 15

SECTION A: COST MANAGEMENT [20 MARKS]

1. Cost Management

(a) Developments in Cost Management:

(i) Life Cycle costing

(ii) Target costing

(iii) Kaizen Costing

(iv) Value Analysis and Value Engineering

(v) Throughput Costing

(vi) Business Process Re-engineering

(vii) Back-flush Accounting

(viii) Lean Accounting

(ix) Socio Economic Costing

(b) Cost Control and Cost Reduction – Basics, Process, Methods and Techniques of Cost Reduction
programme.

SECTION B: STRATEGIC COST MANAGEMENT TOOLS AND TECHNIQUES [50 MARKS]

2. Decision Making Techniques

(a) Marginal Costing- Differential costing-CVP Analysis – Profit Volume Graphs – Contribution
Approach

(b) Decisions involving alternative choices – Optimum utilization of resources – Make or Buy –
Evaluation of Orders – Multiple scarce resource problems- Product sales pricing….. etc

(c) Pricing Decisions and Strategies – New Product Pricing, Use of Costs in Pricing, Sensitivity
Analysis in Pricing Decisions; Monopoly Pricing vs. Competitive Pricing; Bottom Line Pricing

(d) Costing of Service Sector – methods, pricing, performance measurement

(e) Transfer Pricing – Objectives, Methods ( Cost Based, Market Price Based, Negotiated Pricing),
Advantages and Disadvantages, Criteria for setting Transfer Prices, Transfer Price in different
situations, Situations causing Conflicts and resolving the Conflicts;

(f) Relevant Cost Analysis : Relevant Cost, Irrelevant Costs – Sunk or Historical Cost, Committed
Cost, Absorbed Cost, Situations where Fixed Costs become relevant for decision – making
and its related implications

(g) Profitability Analysis – Product wise / Segment Wise / Customer wise

3. Standard Costing in Profit Planning

(a) Variance Analysis – Investigation of Variances, Planning and Operating Variances, Controllable
/ Non-controllable Variances, Relevant Cost Approach to Variance Analysis; Variance analysis
under marginal costing and absorption costing; Activity Ratios; Application of budgetary control
and Standard Costing in Profit planning, Standard Costing Vs Budgetary Control, Reconciliation
of Actual Profit with Standard Profit and /or Budgeted Profit.

(b) Uniform Costing and Inter-firm comparison.

4. Activity Based Cost Management – JIT and ERP

(a) Activity Based Cost Management – Concept , purpose, benefits, stages, relevance in decisionmaking and its application in Budgeting, Responsibility accounting, Traditional Vs. ABC System
– comparative analysis

(b) JIT – introduction, Benefits, Use of JIT in measuring the Performance

(c) ERP and its applications in strategic cost management

(d) Bench Marking

5. Cost of Quality and Total Quality Managment

(a) TQM – Basics, Stages, Principles, Control, Corrective actions

(b) PRAISE-Steps, Problems, implementation

(c) PARETO Analysis

(d) Quality Costs

SECTION C: STRATEGIC COST MANAGEMENT – APPLICATION OF STATISTICAL TECHNIQUES INBUSINESS DECISIONS [30 MARKS]

6. Application of Operation Research and Statistical Tools in Strategic Decision Making

(a) Learning Curve,

(b) Linear Programming (Formulation only)

(c) Assignment,

(d) Transportation

(e) Simulation

(f) Network Analysis – CPM / PERT

Buy CMA Final Strategic Cost Management – Decision making Books Online at Amazon.in

You can buy CMA Final Strategic Cost Management – Decision making Books of Various authors and publishers for June & December 2019 exams through online at www.amazon.in

CMA Final Strategic Cost Management & Decision Making Mock Test Papers

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Strategic Cost Management
  • Jawahar Lal
  • Himalaya Publishing House
  • Paperback
  • Edition no. First Edition (01/01/1970)
  • English
Sale
Strategic Cost Management: The New Tool for Competitive Advantage
  • Shank Govindarajan
  • Simon & Schuster
  • Edition no. Latest (11/18/2008)
  • Paperback: 272 pages

Best Authors & Publishers of ICAI (Cost) Final Strategic Cost Management – Decision making Books

  • Mohit Bahal,Himanshu Srivastava Arun Kumar
  • Prof. Arun Kumar, CA. Mohit Bahal, CS. (Dr.) Himanshu Srivastava
  • Jawahar Lal

How to get CMA Strategic Cost Management – Decision making Physical Text Books

For Registered Students :

ICWAI Final students who are registered for CMA Final Course on or after 1st June 2017 will get revised CMA Final Strategic Cost Management – Decision making Physical Text Book along with other subjects through speed-post/Courier by ICMAI to your address.

Converted or Other Students : 

You can get CMA Final Strategic Cost Management – Decision making Physical Text Book at your nearest local ICAI (Cost) branch office by paying the cost of the book.

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